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Saturday, September 12, 2026 · Guatemala CityQ7.6282 per US$+0.00%
ADVANCE GUATEMALA
Back to the researchIn research — sources cited, not yet in the verified archive

In depth

Rates on capital income and capital gains

Dossier
Taxes and incentives03-impuestos.md
Domain
Taxes: income tax, VAT and withholdingimpuestos
Audited
Audited

Under Title IV of Decree 10-2012, capital income and capital gains of residents are taxed at 10%, and dividends at 5%. The dossier flags the 10% rate as still to be confirmed against the exact article of the law at the verification stage (open item no. 4); it must not be presented as verified.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Rate on capital income and capital gains (residents)Decreto 10-2012, Título IV
10%in force, to be confirmed against the exact article
Rate on dividendsDecreto 10-2012, Título IV
5%in force

Caveat

rate to be confirmed against the exact article of Title IV of Decree 10-2012

Sources

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.